The issue of paying property tax becomes particularly acute when it comes to joint ownership. If an apartment or house belongs to several people at once, the procedure for settling with the budget changes. The Main Directorate of the State Tax Service (STS) in the Ivano-Frankivsk region has explained exactly how tax obligations are distributed depending on the type of ownership.

Who is obliged to pay the tax

According to tax authorities' clarifications, the obligation to pay property tax applies to all owners — both individuals and legal entities, including foreign citizens. It does not matter whether a person owns the object individually or jointly with others. However, the calculation and payment mechanism depends directly on the legal registration of property rights.

Three scenarios for tax payment

There are three main options for registering joint ownership, and specific rules apply to each:

  • Shared ownership (by shares). If the documents clearly specify the share of each owner (e.g., 1/2 or 1/3), then each co-owner pays the tax exclusively for their portion. The calculation is done individually.
  • Joint ownership. A classic example is housing purchased by spouses during marriage. In this case, shares are not allocated "on paper." In such a situation, owners can agree among themselves who will pay the tax for the entire object. The main condition is the consent of all participants. If an agreement cannot be reached, the court determines the payment procedure.
  • Division of property "in kind". If co-owners have actually divided the common property (for example, one received a room, the other a floor or a separate room), then each pays the tax separately for their specific part.

How the tax amount is calculated

The tax amount depends on the area of the real estate object. When calculating the tax base, the state provides benefits by excluding a certain number of square meters from it:

  • For apartments, 60 sq. m. are not taxed.
  • For private houses — 120 sq. m.
  • If the owner has both an apartment and a house, a general limit of 180 sq. m. applies.

The tax rate is set by local authorities, but legislation limits its maximum size. The rate cannot exceed 1.5% of the minimum wage for the previous year.